Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 370.0.1
Disposition versions

Full text
370.0.1. Subject to section 370.0.3, a particular individual who receives from a builder of a residential complex that is a single unit residential complex or a residential unit held in co-ownership a supply referred to in paragraph 1 is entitled to a rebate determined in accordance with section 370.0.2 if
(1)  under an agreement entered into between the builder of a single unit residential complex or a residential unit held in co-ownership and the particular individual, the builder makes to the particular individual
(a)  one or more exempt supplies under a long-term lease of, or by way of an assignment of a long-term lease of, the land attributable to the complex, and
(b)  an exempt supply by way of sale of the building or part thereof in which the residential unit forming part of the complex is situated;
(2)  at the time the particular individual becomes liable or assumes liability under the agreement, the particular individual is acquiring the complex for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual;
(3)  at the time possession of the complex is given to the particular individual under the agreement, the fair market value of the complex is less than $344,925;
(4)  the builder is deemed under section 223 or 225 to have made a supply of the complex as a consequence of giving possession of the complex to the particular individual under the agreement;
(5)  possession of the complex is given to the particular individual after the construction or substantial renovation of it is substantially completed;
(6)  after the construction or substantial renovation is substantially completed and before possession of the complex is given to the particular individual under the agreement, the complex was not occupied by any individual as a place of residence or lodging; and
(7)  either
(a)  the first individual to occupy the complex as a place of residence after substantial completion of the construction or substantial renovation is the particular individual, an individual related to the particular individual or a former spouse of the particular individual, or
(b)  the particular individual makes an exempt supply by way of sale or assignment of the whole of the particular individual’s interest in the complex and possession of the complex is transferred to the recipient of the supply before the complex is occupied by any individual as a place of residence or lodging.
This section does not apply where the builder of a residential complex is not required, because of an Act of the Legislature of Québec, other than this Act, or an Act of the Parliament of Canada or any other rule of law, to pay or remit the tax that the builder is deemed to have paid and collected under section 223 in respect of a supply of the complex deemed to have been made under that section.
1995, c. 1, s. 318; 1997, c. 85, s. 646; 2001, c. 51, s. 283; 2001, c. 53, s. 356; 2007, c. 12, s. 326; 2009, c. 5, s. 639; 2010, c. 5, s. 231; 2011, c. 1, s. 142; 2011, c. 6, s. 269.
370.0.1. Subject to section 370.0.3, a particular individual who receives from a builder of a residential complex that is a single unit residential complex or a residential unit held in co-ownership a supply referred to in paragraph 1 is entitled to a rebate determined in accordance with section 370.0.2 if
(1)  under an agreement entered into between the builder of a single unit residential complex or a residential unit held in co-ownership and the particular individual, the builder makes to the particular individual
(a)  one or more exempt supplies under a long-term lease of, or by way of an assignment of a long-term lease of, the land attributable to the complex, and
(b)  an exempt supply by way of sale of the building or part thereof in which the residential unit forming part of the complex is situated;
(2)  at the time the particular individual becomes liable or assumes liability under the agreement, the particular individual is acquiring the complex for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual;
(3)  at the time possession of the complex is given to the particular individual under the agreement, the fair market value of the complex is less than $341,775;
(4)  the builder is deemed under section 223 or 225 to have made a supply of the complex as a consequence of giving possession of the complex to the particular individual under the agreement;
(5)  possession of the complex is given to the particular individual after the construction or substantial renovation of it is substantially completed;
(6)  after the construction or substantial renovation is substantially completed and before possession of the complex is given to the particular individual under the agreement, the complex was not occupied by any individual as a place of residence or lodging; and
(7)  either
(a)  the first individual to occupy the complex as a place of residence after substantial completion of the construction or substantial renovation is the particular individual, an individual related to the particular individual or a former spouse of the particular individual, or
(b)  the particular individual makes an exempt supply by way of sale or assignment of the whole of the particular individual’s interest in the complex and possession of the complex is transferred to the recipient of the supply before the complex is occupied by any individual as a place of residence or lodging.
This section does not apply where the builder of a residential complex is not required, because of an Act of the Legislature of Québec, other than this Act, or an Act of the Parliament of Canada or any other rule of law, to pay or remit the tax that the builder is deemed to have paid and collected under section 223 in respect of a supply of the complex deemed to have been made under that section.
1995, c. 1, s. 318; 1997, c. 85, s. 646; 2001, c. 51, s. 283; 2001, c. 53, s. 356; 2007, c. 12, s. 326; 2009, c. 5, s. 639; 2010, c. 5, s. 231; 2011, c. 1, s. 142.
370.0.1. Subject to section 370.0.3, a particular individual who receives from a builder of a residential complex that is a single unit residential complex or a residential unit held in co-ownership a supply referred to in paragraph 1 is entitled to a rebate determined in accordance with section 370.0.2 if
(1)  under an agreement entered into between the builder of a single unit residential complex or a residential unit held in co-ownership and the particular individual, the builder makes to the particular individual
(a)  one or more exempt supplies under a long-term lease of, or by way of an assignment of a long-term lease of, the land attributable to the complex, and
(b)  an exempt supply by way of sale of the building or part thereof in which the residential unit forming part of the complex is situated;
(2)  at the time the particular individual becomes liable or assumes liability under the agreement, the particular individual is acquiring the complex for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual;
(3)  at the time possession of the complex is given to the particular individual under the agreement, the fair market value of the complex is less than $256,331;
(4)  the builder is deemed under section 223 or 225 to have made a supply of the complex as a consequence of giving possession of the complex to the particular individual under the agreement;
(5)  possession of the complex is given to the particular individual after the construction or substantial renovation of it is substantially completed;
(6)  after the construction or substantial renovation is substantially completed and before possession of the complex is given to the particular individual under the agreement, the complex was not occupied by any individual as a place of residence or lodging; and
(7)  either
(a)  the first individual to occupy the complex as a place of residence after substantial completion of the construction or substantial renovation is the particular individual, an individual related to the particular individual or a former spouse of the particular individual, or
(b)  the particular individual makes an exempt supply by way of sale or assignment of the whole of the particular individual’s interest in the complex and possession of the complex is transferred to the recipient of the supply before the complex is occupied by any individual as a place of residence or lodging.
This section does not apply where the builder of a residential complex is not required, because of an Act of the Legislature of Québec, other than this Act, or an Act of the Parliament of Canada or any other rule of law, to pay or remit the tax that the builder is deemed to have paid and collected under section 223 in respect of a supply of the complex deemed to have been made under that section.
1995, c. 1, s. 318; 1997, c. 85, s. 646; 2001, c. 51, s. 283; 2001, c. 53, s. 356; 2007, c. 12, s. 326; 2009, c. 5, s. 639; 2010, c. 5, s. 231.
370.0.1. Subject to section 370.0.3, a particular individual who receives from a builder of a residential complex that is a single unit residential complex or a residential unit held in co-ownership a supply referred to in paragraph 1 is entitled to a rebate determined in accordance with section 370.0.2 if
(1)  under an agreement entered into between the builder of a single unit residential complex or a residential unit held in co-ownership and the particular individual, the builder makes to the particular individual
(a)  one or more exempt supplies under a long-term lease of, or by way of an assignment of a long-term lease of, the land attributable to the complex, and
(b)  an exempt supply by way of sale of the building or part thereof in which the residential unit forming part of the complex is situated;
(2)  at the time the particular individual becomes liable or assumes liability under the agreement, the particular individual is acquiring the complex for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual;
(3)  at the time possession of the complex is given to the particular individual under the agreement, the fair market value of the complex is less than $253,969;
(4)  the builder is deemed under section 223 or 225 to have made a supply of the complex as a consequence of giving possession of the complex to the particular individual under the agreement;
(5)  possession of the complex is given to the particular individual after the construction or substantial renovation of it is substantially completed;
(6)  after the construction or substantial renovation is substantially completed and before possession of the complex is given to the particular individual under the agreement, the complex was not occupied by any individual as a place of residence or lodging; and
(7)  either
(a)  the first individual to occupy the complex as a place of residence after substantial completion of the construction or substantial renovation is the particular individual, an individual related to the particular individual or a former spouse of the particular individual, or
(b)  the particular individual makes an exempt supply by way of sale or assignment of the whole of the particular individual’s interest in the complex and possession of the complex is transferred to the recipient of the supply before the complex is occupied by any individual as a place of residence or lodging.
This section does not apply where the builder of a residential complex is not required, because of an Act of the Legislature of Québec, other than this Act, or an Act of the Parliament of Canada or any other rule of law, to pay or remit the tax that the builder is deemed to have paid and collected under section 223 in respect of a supply of the complex deemed to have been made under that section.
1995, c. 1, s. 318; 1997, c. 85, s. 646; 2001, c. 51, s. 283; 2001, c. 53, s. 356; 2007, c. 12, s. 326; 2009, c. 5, s. 639.
370.0.1. Subject to section 370.0.3, a particular individual who receives from a builder of a residential complex that is a single unit residential complex or a residential unit held in co-ownership a supply referred to in paragraph 1 is entitled to a rebate determined in accordance with section 370.0.2 if
(1)  under an agreement entered into between the builder of a single unit residential complex or a residential unit held in co-ownership and the particular individual, the builder makes to the particular individual
(a)  one or more exempt supplies under a long-term lease of, or by way of an assignment of a long-term lease of, the land attributable to the complex, and
(b)  an exempt supply by way of sale of the building or part thereof in which the residential unit forming part of the complex is situated;
(2)  at the time the particular individual becomes liable or assumes liability under the agreement, the particular individual is acquiring the complex for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual;
(3)  at the time possession of the complex is given to the particular individual under the agreement, the fair market value of the complex is less than $256,388;
(4)  the builder is deemed under section 223 or 225 to have made a supply of the complex as a consequence of giving possession of the complex to the particular individual under the agreement;
(5)  possession of the complex is given to the particular individual after the construction or substantial renovation of it is substantially completed;
(6)  after the construction or substantial renovation is substantially completed and before possession of the complex is given to the particular individual under the agreement, the complex was not occupied by any individual as a place of residence or lodging; and
(7)  either
(a)  the first individual to occupy the complex as a place of residence after substantial completion of the construction or substantial renovation is the particular individual, an individual related to the particular individual or a former spouse of the particular individual, or
(b)  the particular individual makes an exempt supply by way of sale or assignment of the whole of the particular individual’s interest in the complex and possession of the complex is transferred to the recipient of the supply before the complex is occupied by any individual as a place of residence or lodging.
This section does not apply where the builder of a residential complex is not required, because of an Act of the Legislature of Québec, other than this Act, or an Act of the Parliament of Canada or any other rule of law, to pay or remit the tax that the builder is deemed to have paid and collected under section 223 in respect of a supply of the complex deemed to have been made under that section.
1995, c. 1, s. 318; 1997, c. 85, s. 646; 2001, c. 51, s. 283; 2001, c. 53, s. 356; 2007, c. 12, s. 326.
370.0.1. Subject to section 370.0.3, a particular individual who receives from a builder of a residential complex that is a single unit residential complex or a residential unit held in co-ownership a supply referred to in paragraph 1 is entitled to a rebate determined in accordance with section 370.0.2 if
(1)  under an agreement entered into between the builder of a single unit residential complex or a residential unit held in co-ownership and the particular individual, the builder makes to the particular individual
(a)  one or more exempt supplies under a long-term lease of, or by way of an assignment of a long-term lease of, the land attributable to the complex, and
(b)  an exempt supply by way of sale of the building or part thereof in which the residential unit forming part of the complex is situated;
(2)  at the time the particular individual becomes liable or assumes liability under the agreement, the particular individual is acquiring the complex for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual;
(3)  at the time possession of the complex is given to the particular individual under the agreement, the fair market value of the complex is less than $258,806;
(4)  the builder is deemed under section 223 or 225 to have made a supply of the complex as a consequence of giving possession of the complex to the particular individual under the agreement;
(5)  possession of the complex is given to the particular individual after the construction or substantial renovation of it is substantially completed;
(6)  after the construction or substantial renovation is substantially completed and before possession of the complex is given to the particular individual under the agreement, the complex was not occupied by any individual as a place of residence or lodging; and
(7)  either
(a)  the first individual to occupy the complex as a place of residence after substantial completion of the construction or substantial renovation is the particular individual, an individual related to the particular individual or a former spouse of the particular individual, or
(b)  the particular individual makes an exempt supply by way of sale or assignment of the whole of the particular individual’s interest in the complex and possession of the complex is transferred to the recipient of the supply before the complex is occupied by any individual as a place of residence or lodging.
This section does not apply where the builder of a residential complex is not required, because of an Act of the Legislature of Québec, other than this Act, or an Act of the Parliament of Canada or any other rule of law, to pay or remit the tax that the builder is deemed to have paid and collected under section 223 in respect of a supply of the complex deemed to have been made under that section.
1995, c. 1, s. 318; 1997, c. 85, s. 646; 2001, c. 51, s. 283; 2001, c. 53, s. 356.
370.0.1. Subject to section 370.0.3, a particular individual who receives from a builder of a residential complex that is a single unit residential complex or a residential unit held in co-ownership a supply referred to in paragraph 1 is entitled to a rebate determined in accordance with section 370.0.2 if
(1)  under an agreement entered into between the builder of a single unit residential complex or a residential unit held in co-ownership and the particular individual, the builder makes to the particular individual
(a)  one or more exempt supplies under a long-term lease of, or by way of an assignment of a long-term lease of, the land attributable to the complex, and
(b)  an exempt supply by way of sale of the building or part thereof in which the residential unit forming part of the complex is situated;
(2)  at the time the particular individual becomes liable or assumes liability under the agreement, the particular individual is acquiring the complex for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual;
(3)  at the time possession of the complex is given to the particular individual under the agreement, the fair market value of the complex is less than $230,050;
(4)  the builder is deemed under section 223 to have made a supply of the complex as a consequence of giving possession of the complex to the particular individual under the agreement;
(5)  possession of the complex is given to the particular individual after the construction or substantial renovation of it is substantially completed;
(6)  after the construction or substantial renovation is substantially completed and before possession of the complex is given to the particular individual under the agreement, the complex was not occupied by any individual as a place of residence or lodging; and
(7)  either
(a)  the first individual to occupy the complex as a place of residence after substantial completion of the construction or substantial renovation is the particular individual, an individual related to the particular individual or a former spouse of the particular individual, or
(b)  the particular individual makes an exempt supply by way of sale or assignment of the whole of the particular individual’s interest in the complex and possession of the complex is transferred to the recipient of the supply before the complex is occupied by any individual as a place of residence or lodging.
This section does not apply where the builder of a residential complex is not required, because of an Act of the Legislature of Québec, other than this Act, or an Act of the Parliament of Canada or any other rule of law, to pay or remit the tax that the builder is deemed to have paid and collected under section 223 in respect of a supply of the complex deemed to have been made under that section.
1995, c. 1, s. 318; 1997, c. 85, s. 646.
370.0.1. Subject to section 370.0.3, a particular individual who receives from a builder of a single unit residential complex an exempt supply referred to in paragraph 1 is entitled to a rebate determined in accordance with section 370.0.2 if
(1)  under an agreement entered into between the builder of a single unit residential complex and the particular individual, the builder makes an exempt supply to the particular individual
(a)  by way of a long term lease of, or by way of an assignment of a long term lease of, the land attributable to the complex, and
(b)  by way of sale of the building or part thereof in which the residential unit forming part of the complex is situated;
(2)  at the time the particular individual becomes liable or assumes liability under the agreement, the particular individual is acquiring the complex for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual;
(3)  at the time possession of the complex is given to the particular individual under the agreement, the fair market value of the complex is less than $227,910;
(4)  the builder is deemed under section 223 to have made a supply of the complex as a consequence of giving possession of the complex to the particular individual under the agreement;
(5)  possession of the complex is given to the particular individual after the construction or substantial renovation of it is substantially completed;
(6)  after the construction or substantial renovation is substantially completed and before possession of the complex is given to the particular individual under the agreement, the complex was not occupied by any individual as a place of residence or lodging; and
(7)  either
(a)  the first individual to occupy the complex as a place of residence after substantial completion of the construction or substantial renovation is the particular individual, an individual related to the particular individual or a former spouse of the particular individual, or
(b)  the particular individual makes an exempt supply by way of sale or assignment of the whole of the particular individual’s interest in the complex and possession of the complex is transferred to the recipient of the supply before the complex is occupied by any individual as a place of residence or lodging.
1995, c. 1, s. 318.
© Gouvernement du Québec